Wolsey Industries Inc expects to maintain the same inventories at the end of 2014 as at the beginning of the year. The total of all production cost for the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the cost for their departments during 2014. A summary report for these estimates is as follows:

It is expected that $21,875 units will be sold at a price of $160 a unit. Maximum sales within the relevant range are 27,000 units.

Determine the break-even sales in units and dollars